我国中小企业信用评级指标体系研究

发布时间：2018-05-01 04:38

本文选题：中小企业 + 定量分析　；参考：《天津财经大学》2013年硕士论文

【摘要】：我国中小企业不仅具有很强的生命力,而且还是推动就业的主渠道,它们在整个国民经济中发挥着不可替代的作用。截止目前为止,中小企业数量已经超过全国全部企业数量的90%以上,创造的GDP也是在60%以上,并且在解决社会就业人口方面发挥着至关重要的作用。随着我国市场经济的不断推进,中小企业群体将会逐渐壮大和发展,不仅能够推动市场经济一直向前前进,同时反过来市场经济的不断完善,势必也会促进中小企业向着更高、更远和更快的方向发展。中小企业已经成为我国市场经济中不可分割的一个组成部分,它对于我国经济的良性、快速和持续的发展越来越重要,社会市场经济的各个方面包括科技、教育和文体等都需要中小企业的深入参与,同时我国的市场化进程也需要中小企业的加入。但是,融资难是目前中小企业发展面临的主要瓶颈,解决中小企业融资难的重要途径是要不断完善中小企业信用评级体系,进而不断提高中小企业的信用等级。只有通过建立真实客观反映中小企业自身发展情况的信用评级指标体系,不仅要考虑中小企业的财务状况,也要充分结合考虑中小企业其他的非财务状况,只有做到定量分析和定性判断的有机结合,才能客观的反映出中小企业的信用状况,进而帮助中小企业解决融资难的问题。本文研究了中小企业在生产经营过程当中所面临的融资难的处境,为了解决这一难题,通过建立和完善中小企业信用评级指标体系,该体系不仅吸取了国内外优秀的研究成果,而且充分考虑了我国中小企业自身独特的特点,以中小企业所面临的难题为出发点,建立了一套专门适用于中小企业的信用评级指标体系,并且也提出了相关的政策建议,以呼吁相关部门出台措施,共同帮助中小企业解决融资难的问题。
[Abstract]:China's small and medium-sized enterprises not only have strong vitality, but also the main channel to promote employment, they play an irreplaceable role in the whole national economy. Up to now, the number of small and medium-sized enterprises has exceeded 90% of the total number of enterprises in China, and the GDP created is more than 60%, which plays a vital role in solving the problem of social employment. With the development of the market economy in our country, the small and medium-sized enterprises will grow and develop gradually, which can not only push the market economy forward, but also promote the development of the market economy, which is bound to promote the small and medium-sized enterprises to a higher level. Farther and faster. Small and medium-sized enterprises have become an inseparable part of our market economy, which is increasingly important for the benign, rapid and sustainable development of our economy. All aspects of the social market economy include science and technology. Both education and culture need the participation of SMEs, and the process of marketization in our country also needs the participation of SMEs. However, the difficulty of financing is the main bottleneck of the development of SMEs. The important way to solve the financing difficulties of SMEs is to constantly improve the credit rating system of SMEs, and then continuously improve the credit rating of SMEs. Only by establishing a credit rating index system that reflects the development of SMEs, not only the financial situation of SMEs, but also other non-financial conditions of SMEs should be fully considered. Only the organic combination of quantitative analysis and qualitative judgment can objectively reflect the credit status of small and medium-sized enterprises and then help them solve the problem of financing difficulties. This paper studies the financing difficulties faced by small and medium-sized enterprises in the process of production and operation. In order to solve this problem, by establishing and perfecting the credit rating index system of small and medium-sized enterprises, the system not only draws on the outstanding research results at home and abroad. Moreover, considering the unique characteristics of SMEs in our country, taking the difficulties faced by SMEs as the starting point, a set of credit rating index system for SMEs is established, and the relevant policy recommendations are also put forward. To appeal to the relevant departments to introduce measures to help small and medium-sized enterprises to solve the problem of financing difficulties.
【学位授予单位】：天津财经大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F832.4;F276.3

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